A PROPOSED FRAMEWORK FOR MEASURING AND INTERPRETING THE ROLE OF EFFECTIVE APPLICATION OF ENVIRONMENTAL ACCOUNTING IN SUPPORTING THE INDUSTRY OF PLASTIC RECYCLING - A STANDARD STUDY

The study aims to develop a proposed framework for measuring and interpreting the role of effective application of environmental accounting in supporting the plastic recycling industry, in order to identify the reality of the use of environmental accounting methods in industrial facilities to face one of the important challenges facing economic systems and international and regional organizations. It is noticed that the high volume of economic activity as much as contributes increasing the rates of development, which contributes directly to solving the problem of environmental pollution and the different components of the environmental system necessary for protecting the environment. The study also aims to focus on importance of the disclosure of environmental information for the protection of the environment.
The study exposes the use of environmental accounting in industrial establishments as a modern management approach, showing also the extent of these facilities’ concern in the mechanisms of using environmental accounting to support many industries, including plastic recycling industry. Moreover, the research conducts a field study to identify the suitability and possibilities and requirements to be applied to the industrial establishments in the tenth of Ramadan city (the study sample).
In order to achieve the study objectives, a questionnaire form has been collected through interviews. In this study, the researcher relies on combination between the inductive and deductive method. The study sample consists of (83) items, which is the number of correct forms that have been retrieved and applied to the studied entity. Results indicate a significant effect of environmental accounting on raising environmental awareness of plastic recycling. There is also a significant impact of environmental accounting on the disclosure of environmental information concerning the plastic recycling, and a significant impact of environmental accounting on improving the environmental and social performance of the process of plastic recycling
The researchers recommend paying attention to increasing environmental awareness to protect the environment and pay special attention towards increasing the disclosure of environmental information by the application of the environmental accounting system.